谁能帮我翻译一下。急急急！！！！！在线等

来源：百度知道 编辑：UC知道 时间：2024/07/04 04:32:12
在市场经济条件下，会计学科的发展与证券市场的发展密切相关。伴随着资本市场的发展会计信息使用者对会计信息质量的要求越来越高，资产减值会计因此越来越受到重视。我国在近十年来不断的修改资产减值会计政策，2007年1月1日我国上市公司开始执行新资产减值会计准则。执行新的资产减值会计准则能够更加谨慎地确认当期收益，夯实资产价值，更加公允地反映企业的经营成果和财务状况。但是另一方面，资产减值会计政策赋予了企业更多的职业判断空间，企业完全可以相对主观地决定资产减值计提的比例和动机。因此资产减值政策在实施过程中往往成为企业选择会计政策操纵盈余的工具之一，因此，进一步规范利用资产减值会计进行的盈余管理成为必然。

关键词：资产减值；盈余管理；上市公司；案例分析

n a market economy, the development of accounting disciplines and closely related to the development of the securities market. Along with the development of capital markets of accounting information on the quality of accounting information users have become increasingly demanding, asset impairment accounting, therefore more and more attention. China's continuous changes in the last ten years in accounting policy for impairment of assets, January 1, 2007 listed companies in China started to implement the new accounting standards for impairment of assets. Implementation of the new accounting standards for impairment of assets will be more prudent to confirm the current earnings, the value of foundation assets, and more fairly reflect the operating results and financial position. On the other hand, the accounting policy for impairment of assets entrusted to the enterprise space more professional judgments, the relative subjective enterprise can decide the ratio of provision for imp